Agenda item

(Finance and Economic Development) To consider the attached report.

Mover: Councillor J Philip, Finance and Economic Development Portfolio Holder

Councillor J Philip presented a report regarding the Council Tax Setting 2021/22. He advised that the Cabinet had recommended a District Council Tax increase of 0% for 2021/22 (i.e. a freeze) at its meeting on 11th February 2021.

The procedure for Setting the Council Tax was subject to the detailed requirements of the Local Government Finance Act 1992 (as amended by the Localism Act 2011). This report complied with those requirements.

The preparation of the 2021/22 budget proposals, including the recommended Council Tax increase had been the subject of extensive scrutiny and consultation. The Cabinet – at its meeting held on 11th February 2021 – considered comments on the budget proposals, made by the Stronger Council Select Committee at its meeting held on 19th January 2021.

Epping Forest District Council was responsible for the billing and collection of all Council Tax due from local taxpayers. This meant that the Council was required to collect Council Tax to cover not only its own services but also the precepts set by other authorities. The Council Tax levied therefore comprised of five separate elements:

·          Epping Forest District Council element

·          Parish precepts

·          Essex County Council precept (including Adult Social Care Services)

·          Essex Police, Fire and Crime Commissioner precept; and

·          Essex County Fire and Rescue Service precept.

The procedure adhered to the requirements of the Local Government Finance Act 1992 (as amended by the Localism Act 2011) and the level of Council Tax is directly related to the net expenditure of the Council after deducting income from Government grants and other sources of income. Council resolutions also adhere to legislative requirements and recommendations and are therefore written in a very formal language.

The Council Tax Base for 2021/22 is 54,018.7 and a breakdown of the calculation by parish can be seen in the first column in Appendix A attached.

Report as first moved ADOPTED

            RESOLVED:

(1)             To note that under delegated authority, the Strategic Director and Section 151 Officer, had calculated the Council Tax Base for 2021/22 for the whole Council area as 54,018.7 (Item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended) and for dwellings in those parts of its area to which a Parish Precept relates as set out in Appendix A (attached).

(2)             That the following amounts be calculated for the year 2021/22 in accordance with sections 31 to 36 of the Local Government Finance Act 1992:

(a)              £110,508,763 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act taking into account all precepts issued to it by Parish Councils;

(b)              £98,509,000 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act;

(c)              £11,999,763 being the amount by which the aggregate at 13 (a) above exceeds the aggregate at 13 (b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax requirement for the year. (Item R in the formula in Section 31B of the Act);

(d)              £222.14 being the amount at 13 (c) above (Item R), all divided by Item T (the amount at 9 (a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish precepts);

(e)              £3,764,075 being the aggregate amount of all special items (Parish Precepts) referred to in Section 34(1) of the Act;

(f)               £152.46 being the amount at 13 (d) above less the result given by dividing the amount at 10 (e) above by Item T (9 (a) above), calculated by the Council, in accordance with Section 34(2) of the Act, as the basic amount of its Council Tax for the year for dwellings in those parts of its area to which no Parish precept relates;

(g)              That it be noted that Essex County Council, Essex Police, Fire & Crime Commissioner and Essex Fire & Rescue Service have issued precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each of the category of dwellings in the Council’s area;

(h)              That the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts in Appendix C as the amounts of Council Tax for 2021/22 for each part of its area and for each of the categories of dwellings; and

(i)         That in accordance with section 52ZB of the Local Government Finance Act 1992, the Council determines that the amount of Council Tax shown at (9) (f) of £152.46 for 2021/22, representing an increase of 0% compared to 2020/21 was not excessive and therefore there was no requirement to hold a local referendum.